Termination of tax treaty requires diplomatic notice and causes prospective cessation of treaty benefits for subsequent tax periods.

Termination of the bilateral tax convention is effected by written diplomatic notice after five years from entry into force; upon notice the Convention ceases prospectively for withholding taxes for amounts paid or credited from the January following the calendar year of notice, and for other taxes for taxable periods beginning from that January; the other Contracting State's termination effect applies prospectively from the first day of the fiscal year following the calendar year of notice.

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